Corporation Tax Guidance

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Sales, acquisitions and flotations

Look no further. Here's the latest tax guidance on sales, acquisitions and flotations so that you can understand everything you need to know.
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Latest Guidance
Corporation_tax_img6
27 Jun 2019

Taxation of lease premium and lease rentalsSDLT is charged on the grant of a new lease and other transactions treated as such (including lease variations to increase...

Corporation_tax_img6
27 Jun 2019

TCGA 1992, s 138 clearancesIn order for shareholders in a paper for paper exchange to have some certainty as to their tax position, there is a statutory clearance...

Corporation_tax_img9
27 Jun 2019

IntroductionThe Transactions in Securities (TiS) legislation gives HMRC power to issue a notice of counteraction in respect of a tax advantage arising from specified...

Corporation_tax_img5
27 Jun 2019

There are currently three UK stamp taxes which apply to transactions involving real estate and stocks and marketable securities. Two of these are relatively modern...

Corporation_tax_img3
27 Jun 2019

A formal liquidation can be seen as an unnecessary expense when a company ceases business. This is especially true for small companies where the owners will not want to...

Corporation_tax_img6
27 Jun 2019

Pre-float planning – capital gains taxThe commentary set out in this guidance note applies to individuals rather than to the companies involved in the flotation. However,...

Corporation_tax_img
27 Jun 2019

The value of a company needs to be determined for commercial reasons, for example when the owners intend to sell the company. The main valuation methods are•Capitalised...

Corporation_tax_img5
27 Jun 2019

Summary of trading losses anti-avoidance rulesThere are several anti-avoidance rules involving the utilisation of trading losses which are summarised...

Corporation_tax_img10
27 Jun 2019

NoteFor land in Scotland, from 1 April 2015 SDLT has been replaced by a new Scottish tax called Land and Buildings Transactions Tax (LBTT). The legislation for this is...

Corporation_tax_img2
27 Jun 2019

A franchise is the grant of a licence to carry on a copycat business by a company (the franchisor) to a purchaser (the franchisee). The franchisee would, for example, be...

Latest Guidance
Corporation_tax_img6
Corporation Tax

Taxation of lease premium and lease rentalsSDLT is charged on the grant of a new lease and other transactions treated as such (including lease variations to increase...

Corporation_tax_img6
Corporation Tax

TCGA 1992, s 138 clearancesIn order for shareholders in a paper for paper exchange to have some certainty as to their tax position, there is a statutory clearance...

Corporation_tax_img9
Corporation Tax

IntroductionThe Transactions in Securities (TiS) legislation gives HMRC power to issue a notice of counteraction in respect of a tax advantage arising from specified...

Corporation_tax_img5
Corporation Tax

There are currently three UK stamp taxes which apply to transactions involving real estate and stocks and marketable securities. Two of these are relatively modern...

Corporation_tax_img3
Corporation Tax

A formal liquidation can be seen as an unnecessary expense when a company ceases business. This is especially true for small companies where the owners will not want to...

Corporation_tax_img6
Corporation Tax

Pre-float planning – capital gains taxThe commentary set out in this guidance note applies to individuals rather than to the companies involved in the flotation. However,...

Corporation_tax_img
Corporation Tax

The value of a company needs to be determined for commercial reasons, for example when the owners intend to sell the company. The main valuation methods are•Capitalised...

Corporation_tax_img5
Corporation Tax

Summary of trading losses anti-avoidance rulesThere are several anti-avoidance rules involving the utilisation of trading losses which are summarised...

Corporation_tax_img10
Corporation Tax

NoteFor land in Scotland, from 1 April 2015 SDLT has been replaced by a new Scottish tax called Land and Buildings Transactions Tax (LBTT). The legislation for this is...

Corporation_tax_img2
Corporation Tax

A franchise is the grant of a licence to carry on a copycat business by a company (the franchisor) to a purchaser (the franchisee). The franchisee would, for example, be...